(Think not that those who exult in what they have given…) [3:188].
Abu 'Abd al-Rahman Muhammad ibn Ahmad ibn Ja'far informed us> Abu'l-Haytham al-Marwazi> Muhammad ibn Yusuf> Muhammad ibn Isma'il al-Bukhari> Sa'id ibn Abi Maryam> Muhammad ibn Ja'far> Zayd ibn Aslam> 'Ata' ibn Yasar> Abu Sa'id al-Khudri who related that a group of hypocrites were in the habit of failing to join the Messenger of Allah, Allah bless him and give him peace, whenever he set off for a military expedition. But then they would come and apologize to him the moment he came back, swearing to him [about their sincerity] and wishing to be praised for that which they had not done. And so this verse (Think not that those who exult in what they have given…). This was narrated by Muslim> al-Hasan ibn 'Ali al-Halwani> Ibn Abi Maryam.
Abu 'Abd al-Rahman al-Shadhyani informed us> Muhammad ibn 'Abd Allah ibn Muhammad ibn Zakariyya> Muhammad ibn 'Abd al-Rahman al-Daghuli> Muhammad ibn Jahm> Ja'far ibn 'Awf> Hisham ibn Sa'id> Zayd ibn Aslam who related that Marwan ibn al-Hakam was one day, whilst he was the governor of Medina, with Abu Sa'id al-Khudri, Zayd ibn Thabit and Rafi' ibn Khudayj. He asked: “O Abu Sa'id, regarding the saying of Allah, exalted is He, (Think not that those who exult in what they have given) and, by Allah, we do exult in what we give and like to be praised for what we have not done!” Abu Sa'id replied: “This was not revealed about that. Rather, a group of people at the time of the Prophet, Allah bless him and give him peace, were in the habit of failing to join him and his Companions in military expeditions. Whenever a setback or something disliked befell the Muslims, they exulted in their failure to join them; but when something good happened to the Muslims, they liked to be praised for what they had not done”.
Sa'id ibn Muhammad al-Zahid informed us> Abu Sa'id ibn Hamdun> Abu Hamid al-Sharqi> Abu'l-Azhar> 'Abd al-Razzaq> Ibn Jurayj> Ibn Abi Malikah> 'Alqamah ibn Waqqas who informed him that Marwan said to his chamberlain, Rafi': “Go to Ibn 'Abbas and say to him: 'If everyone who exults in what he does and likes to be praised for what he has not done will be chastised, then we will all be chastised'. Ibn 'Abbas replied: 'From whence did you get such an understanding? The Prophet, Allah bless him and give him peace, summoned the Jews in one occasion and asked them about something which they concealed and informed him about something different. They expected him to praise them for informing him about that which he asked them and exulted in their act of concealing that matter'. Ibn 'Abbas then recited (And (remember) when Allah laid a charge on those who had received the Scripture (He said) Ye are to expound it to mankind…) [Al 'Imran, 3:187]”. This was narrated by Bukhari> Ibrahim ibn Musa> Hisham and also by Muslim> Zuhayr ibn Harb> Hajjaj; both Hajjaj and Hisham narrated it from Ibn Jurayj.
Said al-Dahhak: “The Jews of Medina wrote to the Jews of Iraq and Yemen as well as to all the Jews of the earth whom they could contact: 'Muhammad is not Allah's Prophet, therefore hold fast to your religion and be unanimous about this'. Hence, they were unanimous in their disbelief in Muhammad, Allah bless him and give him peace, and the Qur'an and they exulted in this fact. They said: ''Praise be to Allah Who has united us and made it so we did not differ or leave our religion'. They also said: 'We are the people of fasting and prayer as well as the friends of Allah'. This is why Allah, exalted is He, said (who exult in what they have given) i.e. in what they did (and love to be praised for what they have not done) i.e. for that which they had mentioned of fasting, prayer and worship”.
Asbab Al-Nuzul by Al-Wahidi , trans. Mokrane Guezzou